问题 单项选择题

甲公司对外币业务采用业务发生当月1日市场汇率折算,按月结算汇兑损益。2006年1月1日,该公司从中国银行贷款200万美元用于生产扩建,年利率为6%,每季末计提利息,当日市场汇率为1美元=8.21元人民币,3月31日市场汇率为1美元=8.26元人民币,6月1日市场汇率为1美元=8.27元人民币,6月30日市场汇率为1美元=8.29元人民币。甲公司于2006年3月1日式开工,并于当日支付工程物资款100万美元,根据以上资料,可认定该外币借款的汇兑差额在第二季度可资本化( )万元人民币。

A.6.40

B.6.09

C.7.20

D.6.60

答案

参考答案:B

解析: 第二季度可资本化的汇兑差额=200×(8.29-8.26)+1×(8.29-8.26)+3× (8.29-8.27)=6.09(万元)。

阅读理解

Kerry and Alice were both artists in Britain. They taught drawing and painting at Cambridge University. Although they were friends, each thought oneself to be the better painter.

One day, Kerry promised marriage to Alice. Surprised and pleased by the offer, the girl was not sure whether she would spend her future as a wife or a painter. After a moment she replied as follows, "Each of us must paint a picture. If yours is superior to mine, you can make me your wife. If not, please drop the question." Then it was decided to give it the following day.

The next morning. Alice hung her picture on the gate. It showed a bunch of flowers and won high praise from everyone who passed by. In fact, a crowd collected in front of her masterpiece and fixed eyes on it.

Several hours passed. Then Kerry was seen coming along to the gate with what appeared to be a beautiful leather suitcase in his hand. When he finally stopped before Alice, the girl artist brushed like a rose and agreed to marry him without any hesitation. Why?

小题1:What did Alice think Kerry's offer?

A.She liked Kerry, but she didn't expect him to promise marriage to her.

B.She didn't want to marry anybody.

C.She didn't like it at all.

D.She thought the offer wasn't polite.小题2:In the sentence "If yours is superior to mine, you can make me your wife"。 "superior to" here means ____.

A.not so better than

B.better than

C.so good as

D.as good as小题3:Which of the following is true?

A.Kerry didn't accept Alice's suggestion.

B.Kerry wasn't sure of his painting so he dropped his offer.

C.Kerry did go the next day, but he failed to take a picture

D.Kerry agreed to Alice's suggestion.小题4:Alice's picture won high praise because ____.

A.it was true to nature

B.the flowers were red

C.it showed so large a bunch of flowers

D.people felt it strange to hang it on the gate小题5:The "leather suitcase" was in fact ____.

A.a real one

B.a painting drawn by Kerry

C.a box with a picture in it

D.made up of leather

单项选择题